Claim of rebate/ refund - export consignment was not sealed - ...

Rebate Claim Denied: Export Consignment Lacked Required Sealing and Certifications per Central Excise Regulations.

July 19, 2016

Case Laws Central Excise CGOVT

Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with Central Excise seal before the Officers. - The ARE-Is also did not bear a declaration of the exporter that the consignment has been packed and sealed in his presence by the seal, indicating that the goods claimed to have been cleared for export, had been cleared from the factory without any sealing - claim was rejected - CGOVT

View Source

← Previous Next →

Claim of rebate/ refund - export consignment was not sealed - ...

Rebate Claim Denied: Export Consignment Lacked Required Sealing and Certifications per Central Excise Regulations.

July 19, 2016

Case Laws Central Excise CGOVT

You may also like:

Denial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export - rebate cannot be...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

Claim of rebate for service tax paid on specified services used for export of goods from July 2012 to December 2013. The rebate claims were rejected on grounds of...

Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT

Claim of rebate/ refund - input stage rebate - export of goods - the correctness of the ratio of the input output ratio shall be verified before the commencement of the...

Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds...

The High Court held that the petitioner's failure to file the declaration and Form ARE-2 should not result in rejection of the rebate claim, as the buses were...

Disallowance of rebate - goods manufactured by SAIL were exported - alleged procedural lapses for the consignment under consideration have not been alluded to or...

Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of...

Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming...

Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of...

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

Quick Updates: